Company registration number: 03554035 Charity registration number: 1071856
## _**Constantine Enterprises Company**_
A company limited by guarantee. Annual Report and Unaudited but Independently Examined Accounts for the year ended 30 September 2025
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
## **Constantine Enterprises Company Contents**
Reference and Administrative Details………………………………….…………1 Trustees' Report…….………………………………………………….………… 2 to 5 Independent Examiner's report……………………………………………………6 Statement of financial activities……………………………………………….… 7 Balance Sheet…………………………………………………………………… 8 Notes to the financial statements……………………………………...………… 9 to 17
**Constantine Enterprises Company Reference and Administrative Details**
**Charity name** Constantine Enterprises Company **Charity registration number** 1071856 **Company registration number** 03554035 Registered in England & Wales
## **Registered office**
The Tolmen Centre Fore Street Constantine Cornwall TR11 5AA
## **Trustees**
Dimitri Blackstone-Karapanos Gerelyn Blackstone-Karapanos Rebecca Clarke Caitlin O'Brian DeSilvey Dr Christopher Hussey Douglas Jeffries Barbara Pugh Charles Pugh Peter Tatham Richard Thomas
**Company Secretary**
Henry Shaw
## **Independent Examiner**
Debbie Risborough (FCCA) Cornwall Community Accountancy Service The Elms 61 Green Lane Redruth TR15 1LS
Page 1
## **Constantine Enterprises Company Trustees' Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the unaudited financial statements for the year ended 30 September 2025
## **Objectives and activities**
The first and principal objective is to promote and progress initiatives for the benefit of the village community and the parish of Constanitne.
## **Achievements and performance**
The Charity continued its main objective to promote and progress initiatives for the benefit of the village community.
The year to 30 September 2025 has been characterised as usual by enthusiasm and a positivity from Trustees and the Tolmen Operating Company.
The Tolmen Centre is the prime Community Hall and meeting place in Constantine. It provides a facility which is used by many individuals for parties and social events and has also enhanced its reputation as an art gallery. The facilities are also used for choirs, yoga, barre and many other matters. As Trustees we look to expand outreach as far and wide as possible.
The Constantine Enterprises Company look to present the Tolmen Centre in the best light both in terms of condition and as a welcoming environment for the Tolmen Operating Company to utilise and perform desired ambitions
A new boiler has been installed in the Tolmen this year with the aid of a Grant from The Theatres Trust. A new remote Hive System for boiler programming has also been installed to enable easier and more efficient control of the central heating system. Ceiling repairs were required to the main auditorium which involved the careful repair of our precious decorative ceiling. A further grant was obtained for part funding of this work through The Cornwall Community Foundation.
A grant was also obtained from the Community Levelling up Fund (CLUP) for the provision of acoustic tiles in the front ground floor room, the provision of improved LED stage lighting and the purchase of a new sound deck with this work being completed in December 2024.
We are grateful for all grants that we are able to receive and the fact that the charitable bodies give them is testament to the hard work that the trustees and volunteers in the Tolmen put in as the building is seen as a worthwhile investment and community asset.
The Tolmen Centre has had a good year as shown in the TOC report. Performances have been well attended and the pre theatre suppers and general running of the previously mentioned café is a vital asset for the financial stability of the TOC. As always there is a change in personnel leading individual responsibilities and this year there have been changes in the running of the gallery and the Booking system. We are blessed with so many capable volunteers in the community and our thanks go to those both retiring from and those taking roles of responsibility.
Page 2
**Constantine Enterprises Company Trustees' Report**
Film nights remain a success, and many successful performances have been held in the theatre allowing a healthy profit closing with Conclave in the 2025 season. The café continues to be a major asset, and the new kitchen helps in this regard, with the unceasing dedication of all the kitchen staff involved in making it all a success. Barbara Pugh has relinquished some levels of responsibility here thereby reducing her extreme workload but her contribution to the pre performance meals and all other occasions is a vital part of the financial success of The Tolmen.
There have two very successful meetings presented by The Literary Pod with Sarah Winman and Jane Johnson with excellent attendances.
Away from The Tolmen the tenancy of the Glebe Garden as a community facility is progressing with enthusiasm with a group of committed helpers to bring the Glebe Garden back into shape as a community asset. Funds have been raised and some expenses incurred – but a modest balance of funds is held by the CEC.
The Bosahan Woods, remains a positive asset for the CEC and footpaths have been transformed since ownership. The woods are an important part of the village and being governed under the care of the CEC provides security for the use of the village. Woods planning and management are ongoing and a restoration plan through the Woodlands Trust has been created. A grant of £1,500 was received from the Rural Payment Agency. The fruits of labour are and improved environment, wonderful flora and fauna along with a siting of otters near the old wheelhouse.
The Museum remains a fundamental asset to the village and retains a sound structure. Capacity is a challenge, but attendances for memorial exhibitions indicate the importance of this asset. A very successful VE Day Celebration took place with a capacity attendance.
Maintenance is always an aspect of financial concern and grant funding becomes all the more important in the maintenance budget. We have just been successful in achieving a further grant through CLUP looking to uplift insulation performance through window works, install a hearing loop and provide sound insulation in the Guildroom.
The Constant Times move to colour printing has transformed the magazine and its printing is now done remotely. It moved to 32 pages this year. The magazine is important to all in the village and provides an important voice for all community groups. Advertising is strong and it is this element that allows the enhanced and expanded form of this important line of communication.
Transition Constantine maintain their strong presence with the Farmers Market, Food Waste Group, Making Space for Nature, The Pollinator Project, Bulk Buying and Winter Teas under the Trees. They carry out a vast amount of community work which is exceptionally valuable in the village and around.
The CEC, through its various projects, has achieved much in the past years for the benefit of the village of Constantine - sustaining a leading Arts venue in Cornwall, a much-loved Community Centre, a respected village Museum, and a leader of many worthwhile projects within the village. Buttressed by a whole host of willing unpaid volunteers the CEC has remained solvent as well as initiating and sustaining a remarkable and successful range of projects for the benefit of all.
Page 3
## **Constantine Enterprises Company Trustees' Report**
## **Financial review**
CEC accounts are now all dealt with in electronic form and thanks go to our Company Secretary for that hard work.
Income for the year is £41,661 (£27,394 - 2024) the increase being due to the TOC gift aid being higher than the previous year. Expenditure is £28,532 (£19,233 - 2024) the increase being due to additional property maintenance together with depreciation on increased capital expenditure. The reserves carried forward at the end of the year are £234,496 of which £152,730 are restricted (2024: £221,367 and £144,903 respectively.
## **Investment policy**
The Trustees have the power to invest the company's funds as deemed appropriate.
## **Structure, governance and management**
Constantine Enterprise Company is a charitable company limited by guarantee not having a share capital. It was incorporated on 28th April 1998 and is governed by its memorandum and articles. It has been registered as a Development Trust. The charity was registered with the Charities Commission on 6th October 1998.
The trust is run on a voluntary basis by the elected trustees. The members at the AGM appoint the trustees who hold at least three meetings throughout the year. The Company (CEC) is run by the trustees with decisions being taken at these board meetings. The Trust must be run with no fewer than three trustees and at least one third of the appointed trustees must be present to be quorum. The trustees appoint the Chairman. All trustees have one vote at board meetings and where equality of votes arises the Chairman shall have the casting vote. All members over the age of eighteen are eligible to put themselves forward as trustees. All trustees are appointed by the board and approved at the AGM. New trustees are inducted into the working of the charity.
There are two principal organising groups –the CEC and its wholly owned subsidiary the TOC. Each has a board of directors (trustees). The membership of the CEC board is printed at the start of this report. The TOC Directors at 30 September 2025 were Mr J Welch, Mr J Danning, Mr C Pugh, MR M Harris, Mrs B Pugh, Mr D Jeffries, Mrs S Murdoch, Mrs E Carson and Mrs A Hussey. Separate accounts for the TOC as well as the accounts for the CEC are to be presented at the joint AGM in April 2026.
## **Risk management**
Both CEC and TOC have undertaken a review of risks to which the Charity is exposed. There is an ongoing process of Risk Assessment at all levels of the operation. In addition, a full insurance policy is in operation to cover the activities and assets of the Charity and a separate policy covers the activities of the Trustees.
Page 4
**Constantine Enterprises Company Trustees' Report**
## **Trustee Responsibilities**
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006 and the applicable Statement of Recommended Practice. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant information of which the charitable company’s independent examiner is unaware; and
the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 14th May 2026 and signed on its behalf by:
......................................... Richard Thomas Trustee
Page 5
## **Constantine Enterprises Company Independent Examiner's Report**
I report on the accounts of the company for the year ended 30 September 2025 which are set out on pages 7 to 17.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission
- under section 145 (5) (b) of the 2011 Act;
- and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements: `o` to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and
`o` to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....................................................... …………………………… Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS
Page 6
## **Constantine Enterprises Company Statement of Financial Activities**
## **for the year ended 30 September 2025**
## **Restricted**
|Note
**Income and endowments from:**
Donations and
legacies
4
Charitable activities
5
Investments
6
Other
7
**Expenditure on:**
Charitable activities
8
**_Total_**
**_Total_**
Transfers between funds
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**_Reconciliation of funds:_**
**_Net movement in funds_**
Total funds brought
**_Total funds carried_**
**_forward_**|**Unrestricted**
**funds**
**2025**
**£**
25,249
2,789
546
-
28,584
19,618
19,618
8,966
8,966
10,035
19,001
76,464
95,465|**income**
**funds**
**2025**
**£**
355
12,721
-
-
13,076
8,914
8,914
4,162
4,162
(10,035)
(5,873)
144,903
139,030|**Total**
**funds**
**2025**
**£**
25,604
15,510
546
-
41,660
28,532
28,532
13,128
13,128
-
13,128
221,367
234,495|**Prior year**
**funds**
**2024**
**£**
8,686
15,178
592
2,938
27,394
19,233
19,233
8,161
8,161
-
8,161
213,206
221,367|
|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities
Page 7
## **Constantine Enterprises Company Balance Sheet**
## **As at 30 September 2025**
|**Note**
**Fixed Assets**
Tangible Assets
11
Investments
12
**Current Assets**
Debtors
14
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
15
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity:**
**Restricted funds**
16
**Unrestricted funds**
16
Other reserves
Unrestricted income funds
**Total unrestricted funds**
**Total charity funds**|**£**
**£**
169,141
1
169,142
27,234
55,720
82,954
(17,601)
65,353
234,495
234,495
139,030
76,578
18,887
95,465
234,495
**2025**|**£**
**£**
150,803
1
150,804
26,062
54,192
80,254
(9,691)
70,563
221,367
221,367
144,903
53,127
23,337
76,464
221,367
**2024**|
|---|---|---|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the Board on 14th May 2026 and signed on its behalf by:
Richard Thomas Trustee
Page 8
**Constantine Enterprises Company Notes to the Accounts**
## **1 Accounting policies**
## **1.1 Basis of accounting**
The accounts have been prepared under the historical cost convention and in accordance with: - Accounting and Reporting by Charities Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard, applicable in the UK and Republic of Ireland (FRS102) second edition - October 2019 (effective 1 January 2019);
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);
- the Companies Act 2006 and
- the Charities Act 2011.
The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity constitutes a public benefit entity as defined by FRS102
## **1.2 Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **1.3 Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are amounts that are allocated for specific purposes by the charity itself.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.
## **1.4 Income**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
Items of income are recognised and included in the accounts when all of the following criteria are met:
- the charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are fully within
- the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates
Page 9
**Constantine Enterprises Company Notes to the Accounts**
Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
The value of services provided by volunteers is not included within the accounts.
## **1.5 Resources expended**
Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.
Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.
## **1.6 Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-
Freehold property - 5% straight line Plant and machinery -20% straight line Fixtures and fitting -33% straight line Museum equipment -33% straight line
## **1.7 Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **1.8 Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 10
## **Constantine Enterprises Company Notes to the Accounts**
## **1.9 Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.10 Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.11 Statement of cash flows**
The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity
## **2 Company Status**
The charity is a company limited by guarantee and has no share capital. The charity is incorporated in England.
In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
The members of the charity are the trustees named on page 1.
Page 11
**Constantine Enterprises Company Notes to the Accounts**
## **3 Statement of Financial Activities - prior year**
|**Income**
**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
Other
**Expenditure**
**Expenditure on:**
Charitable activities
**Extraordinary items**
**_Reconciliation of funds:_**
**_Total_**
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**2024**
**£**
7,747
2,379
592
2,938
13,656
13,356
13,356
300
300
21,292
21,592
54,872
76,464|**Restricted**
**income**
**funds**
**2024**
**£**
939
12,799
-
-
13,738
5,877
5,877
7,861
7,861
(21,292)
(13,431)
158,334
144,903|**Total**
**funds**
**2024**
**£**
8,686
15,178
592
2,938
27,394
19,233
19,233
8,161
8,161
-
-
8,161
213,206
221,367|
|---|---|---|---|
Page 12
## **Constantine Enterprises Company Notes to the Accounts**
## **4 Donations and Legacies**
|**Unrestricted**
**funds**
**£**
Glebe donations
-
Museum donations
-
Subsidiary donation
17,078
S Bell
5,000
Betty Williams
500
Other donations
1,225
Gift Aid tax reclaimed
1,446
25,249
**5 Incoming resources from charitable activities**
**Unrestricted**
**funds**
**£**
**_Grant Income:_**
ASDA Grant
-
RPA Grant
-
Cornwall Council
800
Theatres Trust
-
Cornwall Community Foundation
-
**_Primary Purpose Trading:_**
Museum
461
Tolman Centre
1,200
Other Income
328
2,789
**6 Investment income**
**Unrestricted**
**funds**
**£**
Interest on cash deposits
546
546|**Restricted**
**income**
**funds**
**£**
-
-
-
-
-
355
-
355
**Restricted**
**income**
**funds**
**£**
-
-
10,191
-
2,500
-
-
30
12,721
**Restricted**
**income**
**funds**
**£**
-
-|**Total**
**funds**
**2025**
**£**
-
-
17,078
5,000
500
1,580
1,446
25,604
**Total**
**funds**
**2025**
**£**
-
-
10,991
-
2,500
461
1,200
358
15,510
**Total**
**funds**
**2025**
**£**
546
546|**Prior year**
**funds**
**2024**
**£**
435
463
6,949
-
-
839
-
8,686
**Prior year**
**funds**
**2024**
**£**
3,000
1,500
3,299
5,000
-
1,179
1,200
-
15,178
**Prior year**
**funds**
**2024**
**£**
592
592|
|---|---|---|---|
Page 13
## **Constantine Enterprises Company Notes to the Accounts**
## **7 Other Income**
|Insurance Receipt
**Direct costs**
Tree Management
**Support costs**
Rent and rates
Light, heat and power
Insurance
Building Repairs and
maintenance
Equipment repairs and
renewals
Printing, postage and
stationery
Subscriptions
Charitable donations
Sundry expenses
Consultancy fees
Bank charges
Depreciation
Total Support Costs
**Governance Costs**
Accountancy fees
The audit or independent
examination of the charity's
accounts
Total Governance Costs
**Total Charitable Expenditure**
**Expenditure on charitable activities**|**Unrestricted**
**£**
-
-
**Unrestricted**
**£**
-
-
-
240
4,144
5,255
-
-
939
825
511
66
107
6,511
18,598
460
560
1,020
19,618|**Restricted**
**£**
-
-
**Restricted**
**£**
700
700
175
-
325
4,722
-
-
-
-
-
-
13
2,979
8,214
-
-
-
8,914|**Total**
**2025**
**£**
-
-
**Total**
**2025**
**£**
700
700
175
240
4,469
9,977
-
-
939
825
511
66
120
9,490
26,812
460
560
1,020
28,532|**Prior year**
**2024**
**£**
2,938
2,938
**Prior year**
**2024**
**£**
2,187
2,187
175
240
3,718
4,248
152
18
718
-
505
1,171
57
4,831
15,833
653
560
1,213
19,233|
|---|---|---|---|---|
**8 Expenditure on charitable activities**
Page 14
## **Constantine Enterprises Company Notes to the Accounts**
## **9 Net income/ expenditure**
Net income/expenditure is stated after charging:
|
**Net income/ expenditure**
Net income/expenditure is stated after charging:|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Auditors' / Independent Examiners'
remuneration|560|560|
|Depreciation of tangible fixed assets|9,490|4,831|
## **10 Trustees' remuneration and expenses**
Trustees received no remuneration, benefits in kind or expenses during the current or prior year.
## **11 Tangible fixed assets**
|**Cost**
As at 1 October 2024
Additions
As at 30 September 2025
**Depreciation**
As at 1 October 2024
Charge for the year
As at 30 September 2025
**Net Book Value**
As at 30 September 2025
As at 30 September 2024|**Freehold**
**interest in**
**land and**
**buildings**
**(including**
**heritage**
**assets)**
**£**
396,009
13,420
409,429
275,273
2,979
278,252
131,177
120,736|**Plant and**
**machinery**
**including**
**motor**
**vehicles**
**£**
27,508
705
28,213
27,508
-
27,508
705
-|**Fixtures,**
**fittings and**
**equiptment**
**£**
53,853
13,703
67,556
23,786
6,511
30,297
37,259
30,067|**Total**
**£**
477,370
27,828
505,198
326,567
9,490
336,057
169,141
150,803|
|---|---|---|---|---|
## **12 Investments**
|**Net book value**
As at 30 September 2024
As at 30 September 2025
All investment assets were held in the UK|**Investment**
**Other**
**£**
1
1|
|---|---|
Page 15
## **Constantine Enterprises Company Notes to the Accounts**
## **14 Debtors**
|Accrued income
Taxation and social security
Prepayments
Other debtors
**15**
Trade creditors
Accruals and deferred income
**16 Analysis of funds**
**As at 1**
**October**
**2024**
**Incoming**
**Resources**
**£**
**£**
**Restricted Funds**
Extension Fund
70,000
-
Bosahan Woods
39,421
30
Roof & Building Fund
33,153
-
Glebe
533
355
Theatres Trust - New Boiler
1,796
-
CLUP 24
-
10,191
Ceiling Repair
-
2,500
144,903
13,076
**General Funds**
Unrestricted funds
23,336
9,436
**Designated funds**
Capital designated fund
23,465
-
Museum Collection
4,855
2,070
Transition Group
650
-
Tolmen Centre Improvements
24,158
17,078
Total Unrestricted funds
76,464
28,584
Total funds
221,367
41,660
**Creditors: Amounts falling due within one year**|**Resources**
**Expended**
**£**
-
(1,167)
(2,979)
(316)
-
-
(4,452)
(8,914)
(11,933)
(4,660)
(855)
-
(2,170)
(19,618)
(28,532)|**2025**
**£**
-
892
4,213
22,129
27,234
**2025**
**£**
16,821
780
17,601
**Transfers**
**£**
-
-
-
-
(1,796)
(10,191)
1,952
(10,035)
(1,952)
11,987
-
-
-
10,035
-|**2024**
**£**
8,299
1,677
4,086
12,000
26,062
**2024**
**£**
8,911
780
9,691
**As at 30**
**September**
**2025**
**£**
70,000
38,284
30,174
572
-
-
-
139,030
18,887
30,792
6,070
650
39,066
95,465
234,495|
|---|---|---|---|
Page 16
## **Constantine Enterprises Company Notes to the Accounts**
## **17 Net assets by fund**
|Tangible assets
Investments
Current assets
Creditors: Amounts falling
due within one year
Net Assets|**Unrestricted**
**funds**
169,141
1
(56,076)
(17,601)
95,465|**Restricted**
**income funds**
-
-
139,030
-
139,030|**Total funds**
169,141
1
82,954
(17,601)
234,495|**Prior year**
**funds**
150,803
1
80,254
(9,691)
221,367|
|---|---|---|---|---|
Page 17